Inclusion of Category of services on Invoice

[Yatin Bhopi]

I am the service receiver, to avail the service tax credit on the input invoice, the mention of category of services by the service provider on invoice is mandatory?

If the category of service is not mentioned, can service tax authorities, disallow the credit/set off to us?

AI Summary

Classification of services omission on invoice should not bar cenvat credit if substantive invoice particulars are present.
Omission of the service category on an invoice does not automatically defeat entitlement to Cenvat credit. Rule 4A requires description, classification and value of taxable service; "classification" corresponds to category of service. Following the change from 1 July 2012, there is no requirement to state the category on the invoice, and the absence of the category is a technical defect that should not justify denial of Cenvat credit where description and value are otherwise present.